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Seminars in Plastic Surgery, 2018 AbstractCost allocation for health care professionals can be an enigma within the health care system. Activity-based costing (ABC) is an accounting tool that allocates costs incurred through a company's practice of providing goods and services to the consumer.
Sohail R. Shah +4 more
openaire +4 more sources
Time-Driven Activity-Based Costing [PDF]
MAB, 2008 De ABC-paradox behelst het opmerkelijke verschijnsel dat er talrijke tekstboeken en conceptuele artikelen voorhanden zijn, waarin de (theoretische) voordelen van Activity-Based Costing (ABC) breed worden uitgemeten, maar dat tegelijk uit allerlei ...
Michael Corbey
doaj +4 more sources
A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing
Journal of Management Accounting Research, 2014 ABSTRACT The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps resources to activities and finally
Hoozée, Sophie, Hansen, Stephen C.
openaire +5 more sources
Communications, 2019 Activity-based costing is one of the procedures that proved to be very suitable for the financial management of warehouse activities in the automotive industry. Accurate and up-to-date data enables managers to properly plan and manage all the warehousing
Tomas Kucera
doaj +2 more sources
Costing the outpatient rehabilitation services: time-driven activity-based costing approach [PDF]
Cost Effectiveness and Resource Allocation, 2022 Background Considering the importance of healthcare services costing in resource allocation, the aim of this study is to calculate the cost of rehabilitation services in an outpatient rehabilitation clinic in Tehran, Iran. Methods The data for this study
Farzaneh Mohammadpour +3 more
doaj +2 more sources
Decommissioning Forecasting and Operating Cost Estimation, 2019 Perhitungan biaya yang dimulai dengan penelusuran aktivitas-aktivitas dan kemudian memproduksi produk. Proses sistem perhitungan biaya yang berfokus pada aktivitas-aktivitas untuk menghasilkan produk. Atribusi biaya ke unit biaya atas dasar manfaat yang diterima dari aktivitas tidak langsung seperti pemesanan dan penjaminan ...
M. Kaiser
semanticscholar +4 more sources
Activity-Based Costing (ABC) and Its Implication for Open Innovation
Journal of Open Innovation: Technology, Market and Complexity, 2021 Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise ...
P. Quesado, Rui Silva
semanticscholar +1 more source
International Journal of Health Planning and Management, 2021 Improving healthcare performance has become a need for resource optimisation in a field where they are scarce. Activity-Based Costing (ABC) has been applied for more than 30 years to allocate costs and provide information for decision-making.
Angels Niñerola +2 more
semanticscholar +1 more source
A state-of-art review on activity-based costing [PDF]
Accounting, 2017 Activity-based costing (ABC) is a method, which identifies activities in a firm and assigns the expenses of each activity with resources to all products and services based on the real consumption by each.
Tahereh Khodadadzadeh
doaj +1 more source
Penerapan Activity Based Costing untuk Meningkatkan Profitabilitas Perusahaan
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 This study aims to analyze how Activity Based Costing can improve a company’s profitability. This study employed a qualitative method with a case study approach. The study collected primary data through interviews, secondary data taken from cost of goods
Yulia Audina, Utami Puji Lestari
doaj +1 more source